27 CFR 19.265 - Claims relating to spirits lost after tax determination.

Regulations last checked for updates: Jun 17, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 28, 2024

View all text of Subpart J [§ 19.261 - § 19.269]

§ 19.265 - Claims relating to spirits lost after tax determination.

Claims for abatement, credit, or refund of tax under this part, relating to losses of spirits occurring on bonded premises after tax determination but prior to physical removal from such premises, will be prepared and filed in accordance with the regulations in § 19.263(b) and (c).

(26 U.S.C. 5008)

authority: 19 U.S.C. 81c,1311; 26 U.S.C. 5001,5002,5004,5008,5010,5041,5061,5062,5066,5081,5101,5111,5121,5142,5143,5146,5148,5171,5175,5176,5178,5201,5206,5207,5211,5221,5231,5232,5235,5236,5241,5271,5273,5301,5311,5362,5370,5373,5501,5551,5559,5561,5562,5601,5612,5682,6001,6065,6109,6302,6311,6676,6806,7011,7510,7805; 31 U.S.C. 9301,9303,9304,9306

source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

cite as: 27 CFR 19.265